Information for Departments' Payroll Teams

A listing of current everyday payroll topics with related memos, job aids, and other information.

403B Tax Shelter Annuities

Information for employees and select departments regarding eligibility and options for the tax-deferred savings plan.

Payroll Processing Job Aids

  • Deceased Employee Payments
    (MAGNet access or VPN required)
    This job aid contains instructions on how to process final payments for earned wages, leave buyouts, and lump sum payments; and how to process payments made in a calendar year following an employee's death.

  • Mass Update of Compensation
    For departments who have a large number of similar employees receiving an increase, the Office of the Comptroller (CTR) will facilitate requests to provide mass update of compensation.

New Hires

New Hires must:

Departments are reminded to:

Military Pay

Implementation instructions and related documents regarding pay and other benefits for state employees called up for active military duty, and tax information for members of the U.S. Armed Forces.

Transportation Benefits

Non-Cash Parking Benefit

Employers who provide employees with free parking valued in excess of the federal and state exclusion amounts are required to add any excess value as part of the employees' gross income for tax reporting and withholding purposes.

Parking Benefit

Employees who have enrolled in the Commonwealth's Qualified Transportation Benefit Program (QTBP) may receive Parking Benefits via pretax payroll deductions up to any applicable federal and state exclusion amounts.


Qualified Transit

Transit Benefit

Employees who have enrolled in the Commonwealth's Qualified Transportation Benefit Program (QTBP) may receive Transit Benefits via pretax payroll deductions up to any applicable federal and state exclusion amounts.


Car Benefit

Non-Cash Car Benefit

Employees who receive non-cash car benefits or commute in Commonwealth provided vehicles may be required to add that that value in their reportable wages.


Receipt Vouchers
Receipt Vouchers are recoupments or payments back to the Payroll System to correct employee earnings, tax and other balances. The completion of the Employee Balances (W2 purposes) occurs when HR/CMS shows the confirmed Off Cycle activity in Paycheck Data. The completion of the MMARS (cash) Balances occurs when the valid MMARS PRRFC (Current Fiscal Year) or PRRFP (Prior Fiscal Year) documents are automatically created by the Off Cycle activity. If there are no accounting/distribution problems the PRRFC/PRRFP will be submitted. CTR will then finalize the corresponding PRRVs. See Flowchart and the Payroll Refund Receipt Voucher (PRRV) Job Aid Payroll Refund Receipt Voucher (PRRV) Job Aid for additional information. (MAGNet or VPN access required).



Payments to employees for job-related expenses only.

Treasury-related Items

Guidance on items that the Office of the State Treasurer and Receiver General (TRE) is responsible pertaining to payroll.

Check Printing / Sorting

  • Department ID

  • Location

  • Mail Drop

  • Employee Name


Delivery of Checks Held for Insufficient Funds

When a check gets held and released by CTR, TRE/mailroom will try to bundle the newly funded checks with the rest of the department's checks. If for any reason they miss the department's package, the newly funded checks will be sent by mail to the Home Address.

For special delivery arrangements, departments should contact the Treasury at (617) 660-5004.

Direct Deposit Stops

For emergencies, the Office of the State Treasury and Receiver General can attempt to stop a direct deposit if notified two days prior to the HR/CMS deposit date (deposit date is usually the Friday Payday). Otherwise most Reversals of Direct Deposits take about 10 days before Treasury can reissue the payment.


Employees vs. Vendors/Garn Payees

Employees - 10 calendar days vs. Vendors & Payees - 10 weekdays

These interfaces are separate for Employees and Payees and run at different intervals.

A direct deposit will typically generate based on the following:

  • The employee direct deposit is entered/modified by the Friday of Pay Period Week 1 (also considered the payweek of the prior period).

  • The Payee/Vendor direct deposit is entered/modified by Wednesday of Pay Period Week 1.

Pay Advice Delivery Options

Savings Bonds

Questions about bonds should be directed to Cash Management at the Treasury at (617) 367-3900 X 591.

Stop Payments

When a check is lost, the state agency should send a written stop payment and reissue request to the State Treasurer's Stop Payment Department. The state agency should not replace the check, the check will be stopped and reissued by the Treasury. All stop payment request must be in writing and include the check number, date, amount, payee name, social security number/ vendor code and a self-addressed envelope. It takes between five and ten business days to have a check replaced.